1891 1 321 A bounty..is in Cournot's phrase a ‘negative tax’.
1963 M. S. Gordon vi. 117 A few economists, appalled at the piecemeal character of our approach to welfare policies, have espoused the so-called ‘negative tax’ proposal.
1991 M. Keen (IFS Working Paper W91/5) 9 State subsidies to production can be thought of as negative taxes levied on an origin basis.